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1、摘 要 I摘 要 加强税务行政执法监督是规范税收执法权，实现依法治税的重要途径。税收执法责任制建立起了各个税收执法岗位相互衔接、相互联系、相互制约的税收执法“链条” ，解决了税收执法的过程监督问题，有利于最大限度地保证执法的客观公正，进而提高征管效能，同时也为税务人员自我保护和提高自身素质搭建起有效的平台。 本文对我国税收执法责任制基本理论进行了研究，介绍了税收执法责任制的推行现状和取得的成果，以藁城市地税局为例，分析了执法责任制执行中面临的困境和原因，最后提出了完善税收执法责任制的对策。要落实好税收执法责任制，从思想上要加强人员素质和职业道德培养，健全税收执法队伍管理；从制度上要加强制度建设
2、，增强制度可操作性； 从监督上， 强调只有从执法权行使中问题较多或易发生问题的环节岗位入手，大力加强信息化监控，采用人机结合方式，全面监督；从追究上，要追究到位，同时与激励相结合，确保税收执法责任制落到实处。 关键词 税收执法责任制 执法过错责任追究 Abstract IIAbstract Enhancing the supervision on the enforcement of administrative taxation laws is an important way in reaching the goal of collecting taxes according to law
3、s. The Responsibility System for Enforcing Taxation Laws establishes a Chain of enforcing taxation laws that make each of the taxation law enforcing posts interlink, interact and restrict among each other. It solves the problem in supervising the process of enforcing taxation laws, helps to ensure t
4、he objectiveness and the justice in the enforcement of laws to the maximum degree and thus improves the efficiency in collection and management of taxes. At the same time, it also establishes an effective platform for tax staff to protect themselves and improve their own qualifications. This paper i
5、nvestigates the basic theory in the Responsibility System for Enforcing Taxation Laws in China, introduces the present situations and achievements in implementing the Responsibility System for Enforcing Taxation Laws, taking Gaocheng Municipal Local Tax Bureau as an example, analyzes the difficultie
6、s in implementing the Responsibility System for Enforcing Taxation Laws and their respective reasons, and at the end proposes the measures in consummating the Responsibility System for Enforcing Taxation Laws. In order to well implement the Responsibility System for Enforcing Taxation Laws, we need
7、to enhance the cultivation of the qualifications and the professional ethics of the staff from the point of view of ideology. From the point of view of system, the system construction shall be enhanced and the system operability shall be improved. From the point of view of supervision, it is emphasi
8、zed that measures shall be taken in sections and posts during the law enforcement process that are with more problems or vulnerable to problems to intensify the information monitoring and implement all round supervision with the combination of human beings and computers. From the point of investigat
9、ion, problems shall be well investigated and it shall be supported with encouragements to ensure that the Responsibility System for Enforcing Taxation Laws is well implemented. Key words Tax law enforcement responsibility system Law enforcement fault responsibility目 录 III目 录 第 1 章 引 言.1 1.1 研究的背景及意义
10、.1 1.1.1 研究的背景.1 1.1.2 对于现实工作的意义.2 1.2 研究现状.3 1.2.1 关于税收执法责任制体系的研究.3 1.2.2 关于执法过错责任追究制的研究.4 1.2.3 关于税收执法责任制实践模式研究.4 1.2.4 关于推行税收执法责任制问题的研究.6 1.2.5 关于进一步推行税收执法责任制的对策研究.6 1.3 主要研究内容、研究方法及创新点.7 1.3.1 主要研究内容.7 1.3.2 研究方法.7 1.3.3 创新点.8 第 2 章 我国税收执法责任制概述.9 2.1 我国税收执法责任制的涵义及特点.9 2.1.1 税收执法责任制的涵义.9 2.1.2 税收执法责任制的特点.9 2.2 税收执法责任制的主要内容.10 2.2.1 界定税收执法职责.10 2.2.2 规范税收执法程序.12 2.2.3 健全税收执法评议考核机制.15 2.2.4 追究税收执法责任.
